Old MathJax webview

By using data of Raysut company in the pictures answer all these questions please :

1) current Ratio: current Ratio=(current Assets)/(current liabilities) 2) Debt Equity Ratio: =(totai debt)/(shereholders equity) 3_Gross profit ratios: (Gross profit)/(Net sales)100

4-net profit ratio: =(Net profit after tax )/(Net sales)100 5- Return on Equity =(Net income)/(Sharehdders equity)

6) Earning per share EPC=(Net profit)/(No.of shares) 7) Price Earnings Ratio: Price Earning Ratio= (Market price per share)/(Earnings per share)

RAYSUT CEMENT COMPANY SAOG AND ITS SUBSIDIARIES PARENT COMPANY AND CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Note Parent 2020 RO Consolidated 2020 RO 2019 RO 2012 RO ASSETS Non-current assets Goodwill Property, plant and equipment Right-of-use assets Investment in subsidiaries Receivable from a related party - non-current Financial assets at fair value through other comprehensive income Deferred tax asset 49,134,458 115,022,746 4,885,520 61,106,313 10,396,053 82,557,978 8 9 10 12 18 14 27 46,617,068 114,356,388 21,577,594 64.153.295 29.050,726 79.171,563 1,300,000 125,000 125,000 125,000 125,000 124,627 169,292,351 Total non-current assets 154,185,344 173.800,584 182,676,050 23,484,845 13,761,503 34,141,733 19,290,412 32,764,017 26,045,240 15 16 13 17 18 19 2,244,585 11,274,017 49,543 50,814,493 26,619,382 15.462,335 849,000 2,616,102 11,411,140 203,465 57,161,424 230,962,008 2,244,585 8,783,837 1,414,210 65,874,777 235,167,128 2,616,102 9,757,438 982,464 72,165,261 254,841,311 204,999,837 20 21 22 23 24 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 31,643 81,617,215 131,772,398 312,726 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 66,862,988 116,986,528 79,245,056 129,368,596 95,671,606 145.795.146 74,740 Current assets Inventories Trade receivables - net Advance to subsidiary Financial assets at fair value through profit or loss Prepayments, advances and other receivables Cash and bank balances Total current assets Total assets EQUITY AND LIABILITIES Equity Share capital Share Premium Legal reserve Asset replacement reserve Voluntary reserve Foreign currency translation Retained earings Equity attributable to Owners of the Parent Company Non-controlling interest Total equity LIABILITIES Non-current liabilities Borrowings Lease liabilities Deferred tax liability End of service benefits Total non-current liabilities Current liabilities Borrowings Lease liabilities Trade and other payables Short term borrowings Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 116,986,528 129,368,596 132,085,124 145,869,886 25 26 27 28 21,608,287 9,774,308 2,015,000 642,836 24,064,280 23,576,604 4,113,000 672.155 21,546,243 5,048,084 2,015,000 1,213,869 15,950,821 15,434,471 4,113,000 1,267,139 36,765,431 34,040,431 52,426,039 29,823,196 25 26 29 30 27 9,026,855 1,552,232 29,077,982 14,315,809 18,230,702 208,130 35,334,939 19,399,905 85,132 9,101,528 6,470,828 18,723,763 14.417.254 454,000 49,167,373 101,593,412 230,962,008 0.647 25,721,093 6,595,836 22,425,452 17.009,613 454,000 72,205,994 53,972,878 73,258,808 88,013,309 103,082,004 204,999,837 235,167,128 108,971,425 254,841,311 0.729 39 0.585 0.660 These financial statements were approved and authorised for issue by the Board of Directors on ...and signed on their behalf by: 23/02/20216 sugline Ahmed Bin Yousuf Bin Alawi Al Ibrahim Chairman Ghof Jotirmoy Pratul Krishna Chief Executive Officer The notes on pages 13 to 60 form an integral part of these financial statements. Page: 8 RAYSUT CEMENT COMPANY SAOG AND ITS SUBSIDIARIES PARENT COMPANY AND CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2020 Note Parent 2020 RO 2019 RO Consolidated 2020 RO 2019 RO Revenue Cost of sales 31 32 Gross profit General and administrative expenses Selling and distribution expenses Other income 60,782,611 (53,248,176) 7,534,435 (10,225,521) (8,045,305) 419,901 33 35 36 60,333,591 (47,220,534) 13,113,057 (6,543,601) (7,586,851) 4,509,880 3,492,485 (4,143,163) 2,184,273 (113,343) (612,900) 807,352 84,055,760 (64,991,186) 19,064,574 (8,011,187) (8,477,523) 5,190,348 7,766,212 (4,235,568) 199,273 (234,759) (612,900) 2,882,258 (10,316,490) (3,451,425) 51,608 90,383,395 (85,596,670) 4,786,725 (11,398,583) (5,489,811) 433,426 (11,668,243) (3,781,336) 51,608 (6,587) (371,517) (15,776,075) 1,719,413 Operating (loss) / profit Finance cost-net Investment income Impairment of investment in associates Fair value loss on financial assets at FVTPL (Loss) / profit before tax Income tax Total (loss) / profit for the year 37 38 11 17 (371,517) (14,087,824) 1,705,756 27 (622,527) 184,825 (622,527) 2,259,731 (12,382,068) (14,056,662) Other comprehensive income Items that may be reclassified to profit or loss Exchange differences on translation of foreign operations Total other comprehensive income for the year Total comprehensive (loss) /income for the year 31,643 31,643 (12,382,068) 184,825 (14,025,019) 2,259,731 Total (loss) / profit attributable to: Owners of the parent company Non-controlling interest (12,382,068) 184,825 2,259,731 (14,054,391) (2,271) (14,056,662) (12,382,068) 184,825 2,259,731 Total comprehensive (loss) /income attributable to: Owners of the parent company Non-controlling interest (12,382,068) 184,825 2,259,731 (14,022,748) (2,271) (14,025,019) (0.070) (12,382,068) 184,825 2,259,731 Basic and diluted earning per share 40 (0.062) 0.001 0.011 The notes on pages 13 to 60 form an integral part of these financial statements. RAYSUT CEMENT COMPANY SAOG AND ITS SUBSIDIARIES PARENT COMPANY AND CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2020 Parent Note 2020 RO 2019 RO Consolidated 2020 RO 2019 RO 49,134,458 115,022,746 4,885,520 61,106,313 10,396,053 82,557,978 8 9 10 12 18 14 27 46,617,068 114.356,388 21,577,394 64.153.295 29,050,726 79,171,563 1,300,000 125,000 125,000 125.000 125,000 124,627 169,292,351 154,185,344 173.800,584 182.676,050 23,484,845 13,761,503 34,141,733 19,290,412 32,764,017 26,045.240 15 16 13 17 18 19 26,619.382 15.462.335 849,000 2,616,102 11,411,140 203,465 2,244,585 11,274,017 49,543 2,244,585 8,783,837 1,414,210 2,616,102 9,757,438 982,464 50,814,493 204,999,837 57,161,424 230,962,008 65,874,777 235,167,128 72,165,261 254,841,311 ASSETS Non-current assets Goodwill Property, plant and equipment Right-of-use assets Investment in subsidiaries Receivable from a related party - non-current Financial assets at fair value through other comprehensive income Deferred tax asset Total non-current assets Current assets Inventories Trade receivables - net Advance to subsidiary Financial assets at fair value through profit or loss Prepayments, advances and other receivables Cash and bank balances Total current assets Total assets EQUITY AND LIABILITIES Equity Share capital Share Premium Legal reserve Asset replacement reserve Voluntary reserve Foreign currency translation Retained earings Equity attributable to Owners of the Parent Company Non-controlling interest Total equity LIABILITIES Non-current liabilities Borrowings Lease liabilities Deferred tax liability End of service benefits Total non-current liabilities Current liabilities Borrowings Lease liabilities Trade and other payables Short term borrowings Income tax payable Total current liabilities Total liabilities Total equity and liabilities Net assets per share 20 21 22 23 24 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 20,000,000 13,456,873 6,666,667 3,647,566 6,352,434 31,643 81,617,215 131,772,398 312,726 132,085,124 66,862,988 79,245,056 129,368,596 116,986,528 95,671,606 145,795,146 74,740 145,869,886 116,986,528 129,368,596 25 26 27 28 21,608,287 9,774,308 2,015,000 642,836 24,064,280 23.576,604 4,113,000 672.155 52,426,039 21,546,243 5,048,084 2,015,000 1,213,869 29,823,196 15,950,821 15,434,471 4,113,000 1,267,139 36,765,431 34,040,431 25 26 29 30 27 9,026,855 1,552,232 29,077,982 14,315,809 9,101,528 6,470,828 18,723,763 14.417.254 454,000 49,167,373 101,593,412 230,962,008 18,230,702 208,130 35,334,939 19,399,905 85,132 73,258,808 103,082,004 235,167,128 25,721,093 6,595,836 22,425,452 17,009,613 454,000 72,205,994 108,971,425 254,841,311 53,972,878 88,013,309 204,999,837 39 0.585 0.647 0.660 0.729 23/02/2021 These financial statements were approved and authorised for issue by the Board of Directors on X and signed on their behalf by: Ahmed Bin Yousuf Bin Alawi Al Ibrahim Chairman Ghootirmoy Pratul Krishna Chief Executive Officer The notes on pages 13 to 60 form an integral part of these financial statements. Page: 8